magazine of college Administration&Economics for economic & administration & financial studies

The research aims to analyze the relationship between the financial structure of the company and its various accounting measures and profitability measured by the return on assets on the impact of tax and the resulting privileges and tax savings on debt and its accounting scale, and to indicate the optimal financing structure must be composed of a combination of internal and external debt and how Benefit from tax benefits by studying and analyzing the financial statements of the Bank of Baghdad based on the financial statements announced in the financial statements, and after conducting financial analysis and accounting was concluded that the financial performance in the bank depends on There is no relationship between indebtedness and profitability without tax effect.One of the recommendations of the research is that the company's reliance on loan financing gives tax benefits so as to reduce the loss incurred by the costs of debt.

The research aims to apply modern techniques in cost and administrative accounting represented by cost technology based on time-driven characteristics in the heaters factory of the General Company for Electrical and Electronic Industries. In order to achieve a competitive advantage، In order to achieve the goal of the research، the researcher، when applying the above technique، relied on the data she obtained and studying the accounting records and statements used in the different departments and divisions of the factory، the research sample، as well as the field coexistence and personal interviews of the researcher with the officials in the factory، The research reached a set of conclusions، perhaps the most prominent of which is that the research sample factory needs to apply modern techniques in the field of cost and administrative accounting، such as cost technology based on time-driven characteristics،which can achieve the competitive advantage of the research sample factory in terms of reducing the cost of its products، raising the level of its quality، Reduce response time ، And achieving the optimal use of resources compared to what is produced by competitors، in addition to carrying out improvement and development during the planning، design and production processes in order to maintain the position of the product in the market for the longest possible period، which is reflected in the possibility of achieving competitive advantage. Therefore، the most important proposals and recommendations that came in this research emphasize the interest in the application of modern technologies، especially the above technology، because of their role in achieving the desired goals sought by the research sample factory.

The main objective of this research is to analyze two variables: the first variable is advertising, which is the independent variable with its three dimensions (social dimension, economic dimension, ethical dimension), and competitive advantage, which is the dependent variable with its four dimensions (cost, quality, flexibility, delivery), and the relationship between them, This is according to the opinions of a sample of government bank managers in Babylon. To achieve this goal, a simple random sampling method was used to distribute a questionnaire prepared for this purpose, consisting of (92) questionnaires. After that, (79) questionnaires were retrieved, all of them suitable for statistical analysis, with a response rate of (86%). To analyze the collected data, the researcher used a set of statistical tests available in the statistical program SPSS V.24. The results of the descriptive statistical analysis showed that most dimensions of advertising and competitive advantage were present, but below the required levels. In addition, the results indicated that there are significant influence relationships between the variables of this research, represented in the fact that advertising has an impact in achieving competitive advantage

Marketing is considered one of the basic elements in marketing work and insurance vehicles, including the establishment of marketing elements and objectives, as this marketing product includes four elements : (Public relations, personal selling, sales activation, and advertising) .
This research aims to a real study of marketing in insurance companies. The questionnaire forms prepared for this variety were distributed to the research community, and in light of this, the data was determined and hypotheses were selected using the appropriate statistical area : the arithmetic mean, the elastic deviation, and the correlation (Pearson and regression) .
The research reached important conclusions, as it noted that the customer's patients are influenced by insurance marketing services, and that there is a statistically significant relationship between the elements that are considered marketing and the customer's patients, and they discovered that development exists in the evaluation of insurance services.

The revenues of public government and state financial funds and financing its activities such as paying employees’ salaries and workers’ wages and transferring money from high-income earners from entering the United States, a brand, the United States, the United States of America, its imports, its imports, its imports, its imports, its imports, and within it, and within the total local search is variable Continued, and the researcher reached the following results : The value of the explanatory power factor is (R- squared = 0.48), and it explains that the changes occurring in the dependent variable are (48%) as a result of changes in the independent variable, while the remaining (52%) is due to other factors not included in the estimated standard model. Public revenues depend on crude oil revenues by (95%( .

The study aims to shed light on some economic variables, such as the broad money supply and their impact on bank credit in Iraq using models of econometric variables. The topic of the research we are dealing with is summed up in explaining the nature of bank credit and the theories that address it, as well as explaining its impact on some macroeconomic variables in Iraq. During the period 2004-2022, when the FAR model and the EVIEWS12 program were used as measurement tools, the study reached a set of conclusions, the most important of which is the relationship between cash credit and money supply, meaning that the relationship between cash credit and money supply is a direct relationship, as the banking system in general and commercial banks in general It has the ability to attract deposits and then create deposits derived from these deposits. Therefore, the granting of these deposits by these banks New deposits as advances and loans this means generating Additional flows into the money supply and thus increase it. This indicates the significance of the model at a significance level of 5%. Also, the estimated parameter for the independent variable reached (0.071), which is positive, and this indicates the direct relationship between monetary credit and money supply. This is consistent with economic theory, as it is known that the device has a great ability to Generating money from the deposits it owns, which leads to an increase in the money supply.

Positive and negative financial shocks play a role in the variation and fluctuations of values for all-time series, especially financial data in the financial markets, whether the markets are rising or falling. The positive shock raises the market, while the negative shock reduces and impedes the growth of the market. The study aimed to provide a basic quantitative description of a compendium of current systemic risk measures. While the individual scales are explored in separate papers. Studying their association with financial shocks, evaluating measures of systemic risk with respect to a specific empirical criterion, determining how well these measures predict a change in the distribution of financial shocks in the future, and also determining whether statistical dimension reduction techniques help detect a strong relationship between a wide range of measures of systemic risk and shocks Finance. The study hypothesized that there is no predictive ability of systemic risk measures to predict future financial shocks; In a group of banks within the banking sector in the Iraq Stock Exchange. The study concluded, according to the (ARDL) model, that there is no significant effect of the return of the banking sector on the general index of the Iraqi market for securities. The study reached a set of conclusions, the most important of which is the exposure of Iraqi banks to financial shocks during the study period.

The research aims to highlight the theoretical Aspect of the evaluation to financial performance of private banks working in banking system according to (CAMELS) criterion during corona pandemic specialty (Al-Eitman , Summer ) bank as a case study , and its effect on the banks activity as the followings:
1- Capital adequacy .
2- Asset quality .
3- Management .
4- Profitability .
5- Liquidity .
6- Sensitivity of market risks .
The importance of the study is its newly determined the effect of ( COVID-19) on the economic and banking sectors by using (CAMELS) criterion to indicate the weakness and goodness in the sample banks and it's classification degree ( good , satisfy ,normal, marginal , not satisfy ) . as the followings :-
Indicators of Evaluation El-Eitman bank Summer bank
1- adequacy Very good Very good
2- quality Marginal Good
3- management Marginal Marginal
4- profitability Good Very good
5-liquidity Marginal Marginal
6- sensitivity Good Good
Basically on above , Summer bank better than Al-Eitman bank because of scoring twice ( very good ) to(adequacy and profitability) comparing with only ( very good ) to ( adequacy ) .
Finally , the research recommend to apply ( CAMELS ) by central banks on the banks system to raise performance and avoid risks in the process of Evaluation of financial performance

This research seeks to know the role of digital banking in raising the level of customer satisfaction. The research population consists of customers of the Khaleej Commercial Bank, Babel branch. The research sample was selected using a random stratified method, with (37) individuals. The research reached a group of The most important results are digital banking, which represents all transactions and activities that are conducted or implemented by Khaleej Commercial Bank. The nature of the work of Khaleej Commercial Bank, which is characterized by possessing the latest digital banking tools, which works on continuous innovation in providing the best services to its customers. The researcher presented a set of proposals, the most important of which are: encouraging customers to use modern digital banking tools, giving flexibility to workers in creativity and invention, and motivating them and developing their skills by putting them in training courses on using digital banking tools.

This research sought to identify the extent of the impact of the polarization strategy on achieving competitive advantage in the Dhi Qar Education Directorate, and to determine the importance of the polarization strategy in the organization under study. The researchers took the Dhi Qar Education Directorate as a research complex and relied on a random sample of (130) individual employees, and a questionnaire form was used. As a data collection tool for the purpose of analyzing it through the two independent variables, polarization strategy and the dependent variable, competitive advantage. The importance of the research lies in the importance of the human element in institutions because it is the first element in the success or failure of the institution. If the organization possesses money and technology, and the human element is incompetent, ineffective at work, or untrained, it will lead to the organization’s failure and frustration. The researchers concluded that the strategy Recruitment is the process of attracting scientific competencies and selecting the best of them to fill vacant senior management positions to achieve departmental goals and improve the future capabilities of the department. The researcher recommends the necessity of establishing appropriate scientific foundations and appropriate scientific strategies in order to implement the polarization strategy in the educational environment.

In this research, the impact of international standards No. 21 and their link to exchange rate changes policies and their relevance to application were explored. It is used to investigate in a theoretical and applied manner on the ground, in the private banks of the Kurdistan Regional Government. It can be said that the application of Standard No. 21 has a role in implementing international policies and laws that have an impact on the state of application in private banks in the region.

To complete the analysis process, there must be indicators of financial resources to reduce credit risks through the annual reports of the Iraqi private banks, the study sample, and they are (Bank of Baghdad, Sumer Commercial Bank, Commercial Bank of Iraq) and for the period of the year (2004-2021), as four indicators are relied upon, namely (ratio of total loans to total deposits) and (ratio of total total loans to total total assets) and (ratio of specialization of doubtful loans to total total loans) and (ratio of total total loans to total current assets) credit capacity indicators will also be presented and analyzed For Iraqi private banks, as well as indicators of profitability of banks and their liquidity, which are among the main indicators of banking work to determine the ability of banks to grant bank loans in the Iraqi banking market and determine the possibility of banks,
and whether granting loans of this size is sufficient or is there a great need for more loans that help groups There are many indicators in the Iraqi society, and with these indicators, credit risks can be reduced through analysis and the development of policies and strategies by the researcher.

To complete the analysis process, there must be indicators of financial resources to reduce credit risks through the annual reports of the Iraqi private banks, the study sample, and they are (Bank of Baghdad, Sumer Commercial Bank, Commercial Bank of Iraq) and for the period of the year (2004-2021), as four indicators are relied upon, namely (ratio of total loans to total deposits) and (ratio of total total loans to total total assets) and (ratio of specialization of doubtful loans to total total loans) and (ratio of total total loans to total current assets) credit capacity indicators will also be presented and analyzed For Iraqi private banks, as well as indicators of profitability of banks and their liquidity, which are among the main indicators of banking work to determine the ability of banks to grant bank loans in the Iraqi banking market and determine the possibility of banks,
and whether granting loans of this size is sufficient or is there a great need for more loans that help groups There are many indicators in the Iraqi society, and with these indicators, credit risks can be reduced through analysis and the development of policies and strategies by the researcher.

This study aims to identify the behaviors of virtuous leadership and its role in job anxiety at the level of the sample of employees and teachers of the University of Warith al-Anbiya, based on a major problem that was diagnosed with several questions that included the extent of realizing the influencing relationships between the variables studied in the field, and to root the philosophical foundations, the study relied on measuring the two variables, which are Virtuous leadership and job anxiety, as the descriptive analytical approach was used mainly in presenting, analyzing and interpreting the study information, and the questionnaire was used as a main tool in collecting data and information for the study, as the study sample numbered (132) individuals. For the purpose of statistical analysis and treatment, a normal distribution was carried out and the stability of the measurement tool was confirmed. These methods were used through statistical programs (Spss, v.23, Amos, v.23). The study reached a set of conclusions, the. most important of which was a negative effect between virtuous leadership and job anxiety

he administrative and financial corruption is a serious phenomenon because it leads to waste of public funds on the one hand and weaken the plans of development and justice and equality between the members of society and spread the spirit of despair among the members of one community and it leads to institutional instability on the other hand they rob the public office prestige and equipped on the achievements have tried The researcher explained the role achieved by the independence of supervision and internal audit in the face of administrative and financial corruption, despite the development and expansion in the role and function of oversight and internal audit, which is to review the efficiency and performance of units and institutions and departments and procedures and the extent to which And that the role is still in the traditional concept of documentary review before and after the exchange. The reason for this weakness is that the control and internal audit units do not have the necessary material and administrative independence to be able to practice their profession without any pressures, influences or temptations, In addition, the lack of qualified and trained cadres working in the control and auditing units in government institutions has contributed directly to the spread of the phenomenon of administrative and financial corruption, which is the phenomenon experienced by most societies and countries

The study aimed to determine the nature and magnitude of the potential effects of behavioral indicators represented by noise variables in the general index of the Egyptian Stock Exchange, after enumerating a number of behavioral variables apparent in the financial markets, whether they are independent or control trading procedures . To achieve the goal, the study included a question: “To what extent are behavioral financial models and their variables, including noise trading, able to explain the transformations that affect the capital markets, specifically the Egyptian Stock Exchange ?" . We focused on a purposive sample to study the phenomenon of noise in trading for the period (2010-2023) based on quarterly data with a number of observations (56 ). The autoregressive distributed lag (ARDL) model was relied upon using the Eviews software (10). The research was able to diagnose the long-term equilibrium relationship between noise trading indicators and the stock price index, as well as proving the positive impact of the number of traded shares and the negative impact of both the turnover rate and the margin in the general market index. In addition, there is a convergence in the results of the impact that was noted in the short and long-term periods. The research emphasized the necessity of tracking trading indicators in the market as a whole and not being limited to a specific indicator and a sequential or separate historical series for two periods so that investors can overcome the misleading that plagues financial market reports

The research aimed to shed light on the concept and importance of program budgeting, as one of the contributors to the preparation of modern public budgets, which was imposed by the need to lay the foundations for preparing the public budget, as a result of the impact of the state’s participation in aspects of economic and social development in society. In addition, the study aimed to reform the general budget of the State of Iraq through the challenges facing the budget of items. The general budget for the years 2005-2021 reached a planned deficit, so the proposed framework for reform was developed by determining the expected development path through the adoption of the program and performance budget, for the benefits that can be achieved, which will reflect positively on the general budget through rationalizing participation in accountability for the deficit that has been achieved. The government undertakes to carry out this and allocate funds for it in the general budget. The research addressed a number of conclusions, namely that implementing program and performance budgeting requires the government to have a results management system that enables it to prepare a results budget, in addition to the need for an accounting system that provides the cost of outputs that is used to link resources and results. In addition to the absence of appropriate conditions and environment to improve performance, transparency and accountability based on results, which hinders the implementation of the program and performance budget, Iraq’s shift from the cash basis method that it had been adopting for many years to the accrual basis method that is consistent with the program and performance budget is not without obstacles and complications, because The last method requires data and information that are accurate and comprehensive, which is not entirely easy to achieve in Iraq under the current circumstances

Investment expenditures are one of the important financial policy tools, whether in developed countries or developing countries, which have a fundamental role in stimulating economic activity and influencing the rest of the other economic variables such as investment, gross domestic product, public debt, and others. The research aims to explain the importance of investment spending and the impact of this spending on financial capacity. By influencing indicators of capacity and showing the extent of the financial authority’s ability to repay its debts and financial obligations and thus not harming economic and social variables and ensuring the achievement of justice between generations, the research concluded that there is a direct relationship between investment spending and the financial authority’s ability to repay its debts during the years of study. (2004 - 2020), as for the most important recommendation that emerged from the research, it is paying attention to investment spending and increasing what is allocated to this spending from the total public spending, especially when oil prices rise, as well as diversifying the sources of public revenues and not relying on a single, volatile resource, which is oil revenues, and developing and activating the tax system and the rest of the sectors. Non-oil research to reduce the negative impact of oil price fluctuations and thus stabilize the economy and increase financial capacity. To reach the goal of the research, the descriptive and deductive approach was chosen to demonstrate the impact of investment spending on financial capacity in Iraq.

The fluctuations in oil prices at the present time are considered a phenomenon that affects most of the economies of the countries of the world at different levels of progress and systems, especially for the unilateral economies that depend on the oil resource mainly, as there is an increase or decrease in the flow of their oil revenues resulting from the unprecedented rise or decrease in oil prices. It causes monetary and structural effects on its economies, and Iraq as an oil country is affected by the fluctuations in oil prices, where the impact of oil price fluctuations on the balance of payments in Iraq is predictively measured by dividing the research into two aspects. The second is a predictive study of what happens to this effect of oil refining on the balance of payments through the use of the standard model, considering that oil is the independent variable and the balance of payments is the dependent variable represented by the following accounts (the commercial account, the transfers account, the reserves account, and the capital account during the length of the study period.

The study aimed to identify the impact of exchange rate fluctuations on bank deposits. In order to achieve the objectives of the study, descriptive and quantitative analytical approaches were used in studying the phenomenon under study during the period (2009-2021), using the statistical program Eviews 10. To analyze the data using a simple regression method. The results during the crisis period showed a decline in the value of the Iraqi dinar, as the exchange rate exceeded the threshold of 17,301,980 against the US dollar in 2018, and the volume of deposits in banks increased from 33,658,889 billion in 2019 to 37,194,354 billion in 2020, in addition to an impact of the exchange rate on the volume of Iraqi bank deposits. A 100% appreciation of the exchange rate will lead to an increase in the total volume of bank deposits by 244.98%. Based on the results, the researcher suggested working to direct the monetary authorities to maintain exchange rate stability by activating the use of monetary policy tools
*جامعة بابل – كلية الادارة والاقتصاد .
**جامعة الفرات الاوسط – المعهد التقني المسيب .
***جامعة كربلاء – كلية الادارة والاقتصاد .
(interest rates and bond issuance) to create a stable environment and conditions for performing banking work,in addition to the need for banks to pay attention to investing their surplus deposits and diversifying investment formulas.

This study aimed to identify the concept of profitability in Islamic banks and the concept of profitability management and its theories. The study also presented the most important sources of profitability in Islamic banks and their tools, as well as the challenges facing profitability management in Islamic banks. The purpose of profitability management is to ensure that the financial institution is able to meet its immediate contractual obligations. Therefore, the correct approach to operational management that you choose will depend on a set of factors, including the size and development of the institution, and the nature and level of its activities. Despite these differences, some factors are essential in ensuring the effectiveness of operational management, including the availability of clear strategies,the efficiency of the board of directors and executive management,and the presence of solid foundations for effective internal control that ensure the existence of specific levels of responsibility and the separation of duties as well as the effectiveness of internal reporting and contingency plans.

This research deals with the importance of environmental dynamic analysis in achieving the strategic success of organizations, as understanding that dynamic is essential to adapt to the rapid changes in the external environment. The research highlights the impact of these changes on companies' strategies and performance, and provides a comprehensive overview of how to develop flexible and adaptive strategies to meet the demands of the changing environment, in addition, the research explores best practices in analyzing the external environment and applying appropriate strategies to adapt to challenges. The research emphasizes the importance of rapid response and flexibility in adapting to environmental challenges as key to achieving strategic success and staying in the rapidly changing market. IN THE END, THE RESEARCH SUGGESTS THAT THE ADAPTIVE APPROACH SHOULD BE AN ESSENTIAL PART OF THE BUSINESS STRATEGY OF ANY ORGANIZATION SEEKING SUCCESS AND CONTINUITY IN THE FUTURE, THE STUDY WAS DONE BY CONDUCTING A SURVEY OF THE OPINIONS OF A NUMBER OF EMPLOYEES THROUGH THE PREPARATION OF A QUESTIONNAIRE AND THE RESULTS WERE ANALYZED BY STATISTICAL PROGRAMS (SPSS V.25) AND (AMOS V.25) AND (MICROSOFT EXCEL 2010) AND THE RESULTS SHOWED AN IMPACT RELATIONSHIP BETWEEN THE VARIABLES

This research aims to identify the market ratios and the extent of the impact of the results extracted from these ratios on the market value of the shares through the study of the financial statements of the Baghdad Soft Drinks Company and the extent to which the results extracted can cause a change in the market value of the share s of the company, the study sample, through the use of the autoregressive distributed lag model (ARDL) to measure the dynamic effect of the ratios of market/book value and earnings per share on the market value of the Baghdad Soft Drinks Company shares during the period 2007-2021, as the results extracted from the Bound Test confirm the existence of a long-term equilibrium relationship between the variables, as shown through The results of estimating the error correction model (ECM) showed that the speed of adjustment from the short term to the long term was about 28%. The results also indicate that there is a significant positive relationship in the short and long term between the earnings per share ratio and the market value of shares, and an insignificant relationship in the short and long term between the ratio of market/book value and the market value of shares.